See how much GST to pay in cash and how much credit carries forward.
1. Output tax payable (excluding reverse charge)
IGST
CGST
SGST/UTGST
2. Reverse charge tax payable
Paid in cash only. Add its credit to Step 3.
3. Input tax credit available
Include credit carried forward and reverse charge credit.
Result
IGST
CGST
SGST
Total cash to pay₹0.00
Set-off order used: IGST credit pays IGST first, then CGST and SGST. CGST credit pays CGST, then IGST. SGST credit pays SGST, then IGST. CGST and SGST credit are never used against each other. Estimates only; check against the GST portal before paying.